- 1 - HC-KAR NC: 2025:KHC:39335 WP No. 12103 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24TH DAY OF SEPTEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 12103 OF 2025 (T-IT) BETWEEN: MR SHIVANPURA NARASIMHAMURTHY SRINIVASA W/O NARASIMHAMURTHY, AGED ABOUT 45 YEARS, RESIDING AT 69-70 SRINIVASA NILAYA, RAVIKIRTOSKAR LAYOUT, CHIKKABIDARA KALLU NAGASANDRA POST, BANGALORE- 560073. …PETITIONER (BY SRI. ANIRUDHA R NAYAK.,ADVOCATE) AND: 1. INCOME TAX OFFICER WARD 6(1)(1), BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU- 560095. 2. THE PRINCIPAL COMMISSIONER OF INCOME TAX, BANGALORE-6, Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:39335 WP No. 12103 of 2025 BMTC, BUILDING, 6TH BLOCK, 80 FEET ROAD, KORAMANGALA, BENGALURU- 560095. …RESPONDENT (BY SRI. M.DILIP, ADVOCATE) THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDER DATED 10.03.2023 BEARING NO. ITBA/AST/F/148A/2022- 23/1050578603(1) (ANNEXURE C) PASSED BY THE 1ST RESPONDENT UNDER SECTION 148A(D) OF THE ACT FOR THE ASSESSMENT YEAR 2016-17., AND ETC. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioner is before this Court seeking the following prayers: “(a) Quashing the order dated 10.03.2023 bearing No. ITBA/AST/F/148A/2022- 23/1050578603(1) (Annexure C) passed by - 3 - HC-KAR NC: 2025:KHC:39335 WP No. 12103 of 2025 the 1st Respondent under Section 148A(d) of the Act for the assessment year 2016-17; (b) Quashing the order dated 13.03.2023 bearing No. ITBA/AST/S/147/2023-24/1062571090(1) (Annexure K) passed by the 1st Respondent under Section 147 r/w 144 & 144B of the Act for the assessment year 2016-17; (c) Quashing the orders under Section 271(1)(b) bearing No. ITBA/PNL/F/271(1)(b)/2024- 25/1068 932844(1) in Annexure N and Section 271(1)(c) of the Act bearing No. ITBA/PNL/F/271(1)(c)/2024- 25/1069214398(1) in Annexure P; (d) Quashing the Notice for demand dated 21.09.2024 bearing No. ITBA/PNL/S/156/2024-25/106689 32811(1) in Annexure N1 and demand notice dated 26.09.2024 bearing No.ITBA/PNL/S/156/2024- 25/1069213352(1) in Annexure P1; (e) pass such other or further orders as this Hon'ble Court may deem fit in the facts and circumstances of the case, in the interests of justice and equity." 2. Heard Shri Anirudha R. Nayak, learned counsel appearing for the petitioner and Shri M. Dilip, learned counsel appearing for the respondents. 3. The grounds projected in the subject petition in support of the prayer quoted supra are identical to the ones - 4 - HC-KAR NC: 2025:KHC:39335 WP No. 12103 of 2025 considered by this Court in W.P.No.28182/2024 and connected matters, disposed on 28.08.2025. 4. In the light of the issue being similar and the reasons rendered therein becomes applicable to the case at hand, the petition deserves to be disposed on the same lines. Therefore, I pass the following: ORDER (i) The impugned show cause notice issued by the jurisdictional Assessing Officer outside the scope of Section 151-A of the Act stand obliterated. All further proceedings initiated thereto, challenged in this petition would stand quashed. (ii) Liberty is reserved to the respondents - revenue to revive the petition in the event, the Apex Court would hold in favour of the Revenue in the matter pending before it. (iii) With the aforesaid liberty and to the aforesaid extent, the petition is allowed. - 5 - HC-KAR NC: 2025:KHC:39335 WP No. 12103 of 2025 (iv) Contentions of both the parties except the one noted hereinabove, shall remain open to be considered in the event revival of this petition would become necessary. Sd/- (M.NAGAPRASANNA) JUDGE JY List No.: 2 Sl No.: 81